Fiscal Administration

  

Fiscal Administration                       
Changing Award Terms
PI/PD Responsibilities                                
Carrying Forward Unobligated Funds
The Award                                                 
Rebudgeting Award Funds
Expenditures                                                
No-Cost Extension
Fund Advance/Pre-Award Costs               
Change in Principal Investigator or Scope of Work
Cost Sharing and Matching                 
Closeouts and Cost Transfers

 

Fiscal management of grants, contracts, and other funding agreements is the responsibility of the principal investigator (PI) or project director (PD) and the administering unit. The DANR Office of Contracts & Grants (OCG) can provide liaison services with funding agencies.

 

The Principal Investigator or Project Director is the individual with primary responsibility for: 

  • the scientific integrity and management of the project
  • the financial management of project funds
  • adherence to all University policies, and
  • adherence to externally-imposed sponsor terms and conditions including reporting and record keeping requirements contained in the award document.The award document is the funding agency's official obligation of funds for a project. Many awards cover a multi-year project period made up of several shorter (usually 12-month) budget periods. Funds often are awarded in budget period installments. Contract and grant terminology also includes common designations for a series of awards: 

 

The Award

A new award is the original award of funds.

An amendment to the award alters one or more terms of the award.

A continuation award obligates funds for a subsequent budget period within an existing project period.

A supplement adds funding to an existing budget period for additional work or costs not anticipated in the original proposal or award.

A renewal or competing continuation award provides funds for the extension of a project beyond the original project period.

 

ExpendituresThe offices of record for expenditures is the campus Accounting Services office. Upon receiving a fully signed and executed award from the Office of Contracts and Grants, Accounting Services will establish a specific account and fund number for the project. The administering unit charges all costs to this number at the direction of the PI or PD. The budget for expending funds is allocated to sub-budget categories based on amounts in the proposal budget agreed to by the University and the funding agency.

 

If the award document is delayed but the agency's decision to fund can be confirmed, the PI or PD may ask the Regional Director and the Office of Contracts and Grants to approve an advance expenditure authorization (called a "fund advance"). A fund advance directs Accounting Services to set up an account before the award document arrives and allows costs to be incurred before the contract is fully executed. The Request for Advance Expenditure Authorization form is available  in WordPerfect  and Word.

 

Some funding agencies require the grantee institution to demonstrate its financial commitment to the project, or the commitment of other funding sources, by sharing the project costs. Cost sharing funds may come from an outside source in the form of cash contributions, volunteer services, or donated property; from the University's own funds (e.g., personnel effort without salary recovery); or from shared resources or facilities. If the award is federal, only acceptable non-federal costs qualify as cost sharing.

 

Changing Award Terms

Carrying Forward Unobligated Funds

Rebudgeting Award Funds 

No-Cost Extensions

 

Change in Principal Investigator or Scope of WorkVirtually all funding agencies require that approval to change a PI or to make substantial changes to the project work be requested in writing and in advance. Submit such requests to the OCG to be forwarded, with countersignature, to the agency.

 

 

Closeouts and Cost Transfers

Accounting Services prepares monthly and final expenditure reports that must be reconciled by the administering department or regional office. After-the-fact cost transfers must be properly documented.  Most funding agencies require a final financial report from Accounting Services within 90 days of project termination.

 

 

ome funding agencies allow unobligated funds from one budget period to be carried forward into the next budget period. Often, the PI or PD must ask the funding agency's permission. The award document and OCG staff can help interpret whether agency permission is needed to carry forward unspent funds.

Rebudgeting, or changing the way award funds are spent, may require prior approval by the funding agency. Approval to rebudget, if required, must be requested of the agency in writing with the countersignature of the OCG. The award document and OCG staff can help interpret whether agency permission is needed to rebudget.A no-cost extension is an extension of the project period without additional funding. If the project is not completed and awarded funds remain unspent towards the end of a project period, many funding agencies will allow the PI or PD to request more time to complete the work while spending remaining funds. Often a no-cost extension must be requested of the funding agency in writing, with OCG countersignature, well before the existing project period end date.

 


Cost Sharing and Matching

 

Fund Advance/Pre-Award Costs

  

 

 

Fiscal Administration

 

 

 

 

PI/PD Responsibilities